This day book records the cash flow from 1837 to 1841 of an enterprise, apparently run by the general store in Bakersville, Connecticut, which commissioned the production of shoes and clothing. The inscription suggests that Barbara N. Baker and Anthony Baker owned the enterprise.

The ledger contains a fairly comprehensive record of the production of local textile workers over a number of years. The accounts payable for the production of clothing are mainly for women. In addition, internal evidence shows that at least some of the entries in men's names are for women in their families. For instance, the account of "John Adams" on page 153 is carried forward under "Mrs. John Adams" on page 226, and then under "George Adams" on page 304. In many cases, the credit was used against the purchase of goods, not specified in this volume.